179 / 272
179
General Information
Corporate Management
Financial Information
Arap Türk Bankası Anonim Şirketi
Statement of Changes in Consolidated Shareholders’ Equity
for the Period Ended 31 December 2014
(Thousands of Turkish Lira)
STATEMENTOFCHANGES INSHAREHOLDERS’EQUITY
Footnotes
Paid-in
Capital
Capital
Reserves
from
Inflation
Adjustments
toPaid in
Capital
Share
premium
Share
Cancellation
Profits
Legal
Reserves
Status
Reserves
Extraordinary
Reserves
Other
Reserves
Current
PeriodNet
Profit/
Loss
Prior
Period
Net
Profit/
Loss
Securities
Value
Increase
Fund
Revaluation
Surpluson
Tangible
and
Intangible
Assets
Bonus
Shares
ofEquity
Participations
Hedging
Reserves
Accu.Rev.
Surp.on
Assets
Held for
Saleand
Assetsof
Discont.
Op.s
Total
Shareholders’
Equity Minority
Total
Shareholders’
PRIORPERIOD (31/12/2013)
I.
Balancesat thebeginningof theperiod
240.000
9.096
-
-
7.941
-
147
- 60.868 103.423
-
-
-
-
-
421.475
-
421.475
II.
CorrectionsmadeasperTAS8
-
-
-
-
-
-
- (1.174)
-
1.174
-
-
-
-
-
-
-
-
2,1
Effectsofcorrections
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,2
Effectsofchanges inaccountingpolicies
(1)
-
-
-
-
-
-
- (1.174)
-
1.174
-
-
-
-
-
-
-
-
III.
Adjustedbalancesat thebeginningof theperiod (I+II)
240.000
9.096
-
-
7.941
-
147
(1.174) 60.868 104.597
-
-
-
-
-
421.475
-
421.475
Changeswithin theperiod
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
IV.
Mergers
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
V.
SecuritiesValue IncreaseFund
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VI.
Hedges forRiskManagement
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6,1
NetCashFlowHedges
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6,2
NetForeign InvestmentHedges
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VII.
Revaluationsurpluson tangibleassets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VIII.
Revaluationsurpluson intangibleassets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
IX.
Bonussharesofassociates,subsidiariesand jointventures
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
X.
Foreignexchangedifferences
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XI.
Changes resulted fromdisposalofassets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XII.
Changes resulted from reclassificationofassets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XIII.
Effectofchange inequitiesofassociatesonBank’sEquity
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XIV.
Capital increase
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
14,1
Cash
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
14,2
Internalsources
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XV.
Share issuance
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XVI.
Sharecancellationprofits
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XVII.
CapitalReservesFrom InflationAdjustmentsToPaid-in
Capital
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XVIII.
Others
-
-
-
-
-
-
-
(311)
-
-
-
-
-
-
-
(311)
-
(311)
XIX.
CurrentPeriodNetProfit
-
-
-
-
-
-
-
- 48.534
-
-
-
-
-
-
48.534
-
48.534
XX.
Profitdistribution
-
-
-
-
2.976
-
(144)
- (60.868) 58.036
-
-
-
-
-
-
-
-
20.1
Dividendsdistributed
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20.2
Transfers toReserves
-
-
-
-
2.976
-
(144)
- (60.868)
58.036
-
-
-
-
-
-
-
-
20.3
Others
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Balancesatendofperiod (III+IV+…...+XIV+XV+XVI)
240.000
9.096
-
-
10.917
-
3
(1.485) 48.534 162.633
-
-
-
-
-
469.698
-
469.698
CURRENTPERIOD (31/12/2014)
I.
Balancesatendofpriorperiod
240.000
9.096
-
-
10.917
-
3
(1.485) 48.534 162.633
-
-
-
-
-
469.698
-
469.698
Changeswithin theperiod
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
II.
Mergers
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
III.
SecuritiesValue IncreaseFund
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
IV.
Hedges forRiskManagement
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4.1
NetCashFlowHedges
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4.2
NetForeign InvestmentHedges
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
V.
Revaluationsurpluson tangibleassets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VI.
Revaluationsurpluson intangibleassets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VII.
Bonussharesofassociates,subsidiariesand jointventures
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
VIII.
Foreignexchangedifferences
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
IX.
Changes resulted fromdisposalofassets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
X.
Changes resulted from reclassificationofassets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XI.
Effectofchange inequitiesofassociatesonBank’sEquity
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XII.
Capital increase
200.000
(9.096)
-
-
-
-
-
-
- (190.904)
-
-
-
-
-
-
-
-
12.1
Cash
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12.2
Internalsources
200.000
(9.096)
-
-
-
-
-
-
- (190.904)
-
-
-
-
-
-
-
-
XIII.
Share issuance
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XIV.
Sharecancellationprofits
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XV.
CapitalReservesFrom InflationAdjustmentsToPaid-in
Capital
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
XVI.
Others
-
-
-
-
-
-
-
(306)
-
-
-
-
-
-
-
(306)
-
(306)
XVII.
CurrentPeriodNetProfit
-
-
-
-
-
-
-
- 72.127
-
-
-
-
-
-
72.127
-
72.127
XVIII.
Profitdistribution
-
-
-
-
2.729
-
-
- (48.534) 45.805
-
-
-
-
-
-
-
-
18.1
Dividendsdistributed
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
18.2
Transfers to legal reserves
-
-
-
-
2.729
-
-
- (48.534)
45.805
-
-
-
-
-
-
-
-
18.3
Others
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Closingbalances (I+II+III+...+XVI+XVII+XVIII)
440.000
-
-
-
13.646
-
3
(1.791) 72.127
17.534
-
-
-
-
-
541.519
541.519
(1)
Updated TAS 19-Standard of Employee Benefits came into force as the date of 1 January 2013. Changes brought by the standard must be applied retrospectively. In this context, respectively, actuarial gain/loss is amounting to TL
1,791 as of 31 December 2013 and TL 1,485 as of 31 December 2012 has been accounted under the “Other Reserves” and profit of the related period has risen at the same rate.
The accompanying notes are an integral part of these unconsolidated financial statements.